Which of the Following Focuses on How Individual Users Logically

question 237

Multiple Choice

Which of the following focuses on how individual users logically access information to meet their own particular business needs?

• A) Physical view
• B) Logical view
• C) Data mart view
• D) Data view

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Definitions:

Carrying Value

The carrying value, or book value, is the value of an asset as recorded on the balance sheet, considering factors like depreciation and amortization.

Recoverable Amount

The higher of an asset's fair value less costs to sell and its value in use, indicating the maximum amount that can be recovered from an asset through its use or sale.

Impairment Loss

A decrease in the book value of a company's asset when the asset's market value drops below its book value.

Statement of Cash Flows

A document that explains how fluctuations in balance sheet accounts and income streams affect cash and cash equivalents, dividing the analysis among operating, investing, and financing operations.